- (1.) Proceedings for the recovery of tax already assessed shall remain stayed provided the appellants discharge the entire amount of tax liability by payment of the said amount on or before 31.3.87. In the event of the appeal being allowed and the appellants becoming entitled to refund of the amount, paid by them towards tax liability, we direct that the amount shall be refunded with interest at the rate of 12 per cent per annum, from the date of payment by the appellants to the 'date of refund.
(2.) The matter to be shown in weekly list in the third week of March 1987 for final hearing.;